The governing law
Wisconsin is a tax deed state, and it is a strict one: no tax lien certificate is ever sold to an investor. On September 1 each year the county treasurer issues a tax certificate to the county itself on every parcel still unpaid at the close of business on August 31, and s. 74.57(3) bars the county from selling, assigning or otherwise transferring it to a bidder. Two years later, if nobody has redeemed, the county takes a tax deed under s. 75.14, forecloses the certificate like a mortgage under s. 75.19, or forecloses the tax lien in rem under s. 75.521. Every one of those routes puts title in the county. The only event an investor can bid at comes afterward, when the county disposes of land it already owns under ss. 75.35, 75.36 and 75.69, by open or closed bid, at a price that must clear the appraised value on the first offering. Counties call it a tax deed land sale, a county-owned property sale, or a surplus land sale. The governing law is chapter 74 for collection and chapter 75 for land sold for taxes.
Wis. Stat. ch. 74
Read the statuteProperty Tax Collection
Wis. Stat. ch. 75
Read the statuteLand Sold For Taxes
Wis. Stat. 74.11
Read the statuteDates for payment of taxes, special assessments and special charges
Wis. Stat. 74.47
Read the statuteInterest and penalty on delinquent amounts
Wis. Stat. 74.51
Read the statuteDischarge of delinquent taxes before the tax certificate issues
Wis. Stat. 74.57
Read the statuteIssuance of tax certificate to the county, and the bar on selling or assigning it
Wis. Stat. 74.59
Read the statuteNotice of issuance of tax certificate
Wis. Stat. 74.635
Read the statuteSale of tax certificate revenues, a financing transaction rather than a sale of liens
Wis. Stat. 74.87
Read the statutePayments in authorized cities, the 1st class city that collects and forecloses its own taxes
Wis. Stat. 75.001
Read the statuteDefinitions, including what counts as a tax deed in chapter 75
Wis. Stat. 75.01
Read the statuteRedemption
Wis. Stat. 75.06
Read the statuteApplicability of chapter to 1st class cities
Wis. Stat. 75.07
Read the statuteRedemption notices; publication of the unredeemed parcel list
Wis. Stat. 75.12
Read the statuteDeed, notice of application for
Wis. Stat. 75.14
Read the statuteDeeds, execution of; rights under; evidence
Wis. Stat. 75.16
Read the statuteDeed, by whom executed; form
Wis. Stat. 75.19
Read the statuteForeclosure of certificate
Wis. Stat. 75.20
Read the statuteLimitations on certificates and issue of deeds; life of tax certificate liens
Wis. Stat. 75.35
Read the statuteSale of tax-deeded lands; purchase of adjacent lands
Wis. Stat. 75.36
Read the statuteCounty acquisition and sale of property, net proceeds, and the former owner's share
Wis. Stat. 75.521
Read the statuteForeclosure of tax liens by action in rem
Wis. Stat. 75.69
Read the statuteSale of tax delinquent real estate
Want the mechanics in plain English instead of statute numbers? See how to buy in Wisconsin, the redemption period, and the full Wisconsin walkthrough.
Statute citations verified Sep 10, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.